scholarly journals Determinant Factors of Income of Cocoa Farmers in Batuparigi Village, Mamuju Tengah District

2021 ◽  
Vol 8 (1) ◽  
pp. 165
Author(s):  
Arwin Sanjaya ◽  
Nur Astaman Putra ◽  
Salmi Taedy
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Variable Cost ◽  
Land Area ◽  
Analysis Technique ◽  
The Cost ◽  
Cocoa Farmers ◽  
Farmer Income ◽  
Positive Effect

Cocoa farming is a business developed by the community in Batuparigi Village, Tobadak District, Central Mamuju Regency so that cocoa is one of the leading agricultural sectors there. However, there are several inhibiting factors, such as; The increasing price of cocoa seedlings has made it difficult to obtain quality seeds. In addition, the cost of fertilizers and pesticides has increased in price from year to year and has become an obstacle for cocoa farmers. This study uses a quantitative approach with a survey method. The sample in the study was 30 people. The data collection techniques used were observation, documentation, and questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously the independent variables (land area, fertilizer costs, seed costs, pesticide costs, and labor) had a significant and positive effect on the dependent variable (farmer income). Partially, land area has a significant effect and is positively related, while the variable cost of fertilizer, cost of seeds, cost of pesticides, and labor has no significant effect on farmers' income

scholarly journals Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler

2019 ◽  
pp. 1
Author(s):  
Ni Luh Putri Dea Giantari ◽  
I Wayan Ramantha
Keyword(s):  
Family Environment ◽  
Linear Regression Analysis ◽  
Entrepreneurship Education ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Survey Method ◽  
Career Motivation ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors at the Faculty of Economics and Business, Udayana University. The population in this study were students of regular accounting majors, Faculty of Economics and Business, Udayana University class of 2015. Methods: Determination of samples using saturated sampling techniques. The sample in the study amounted to 142 people. The method of data collection is a survey method with a questionnaire. The data analysis technique is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career motivation and economics, family environment, accounting education, and entrepreneurship education had a positive effect on the interest in entrepreneurship in regular accounting majors.Keywords: Motivation, Environment, Education, Interest, Entrepreneurship.

scholarly journals The Influence of Promotion Costs and General Administrative to Cost of on PT. Jakarta International Hotels and Development.Tbk

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Febryandhie Ananda ◽  
Safrul Rahmadhan
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
T Test ◽  
Variable Cost ◽  
The Cost ◽  
Positive Effect

This research was conducted at PT. Jakarta International Hotels And Development.Tbk, which aims to determine the influence of promotion costs and the cost of administration against the price of staple inn. Using test tools Eviews 8, with secondary data from the years 2009-2018, quantitative research uses the data type of the time series. With the technique of multiple linear regression analysis, T test, and the test deteminasi (R2).The results of this study show that the Cost of Promotion significant positive effect on the financial performance of the Price of Staple Inn. So the hypothesis one in this study missed. It also happens in the variable Cost of Public Administration affect the financial performance of the Price of Staple Inn. So the hypothesis in this study positive significant. It can be seen from the results of t-Test showing the value prob is equal to 0.04 < alpha of 0.05. This means that the positive influence.

scholarly journals Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit

2019 ◽  
Vol 28 (2) ◽  
pp. 1088
Author(s):  
Putu Dendy Pratama Yoga ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.

scholarly journals Effect of taxation modernization on tax compliance

2019 ◽  
Vol 6 (4) ◽  
pp. 207-213
Author(s):  
I Nyoman Wirya Sentanu ◽  
Ketut Budiartha
Keyword(s):  
Reporting System ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Ease Of Use ◽  
Survey Method ◽  
Analysis Technique ◽  
Tax Reporting ◽  
Administrative Penalty ◽  
Positive Effect

This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals PENGARUH EFISIENSI BIAYA TERHADAP TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) DAN UNIT SIMPAN PINJAM (USP) (STUDI PADA KOPERASI DI SURAKARTA TAHUN 2015)

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Nurul Ulfah Hidayati ◽  
Sri Suranta
Keyword(s):  
Cost Efficiency ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Health Assessment ◽  
Multiple Linear Regression Analysis ◽  
Variable Cost ◽  
Paper Sample ◽  
Independent Variable ◽  
The Cost

This paper aims to determine the influence of cost efficiency by six proxies on each KSP and USP Cooperative which has been assessed by Dinas Koperasi and UMKM Surakarta in 2015 on the level of health of the cooperative based on the results of the cooperative health assessment. In total, KSP and USP Cooperative samples in this paper were 25 cooperative that have been assessed an implement RAT in 2016. This research method using a model of quantitative research. The data analysis technical use analysis of the ratio consisting of 6 ratios (BOAPB, BUSK, EP, RA, RMS, and KOP) is calculated with guidelines health assessment to generate score ratings healthy assessment cooperative on each ratios and multiple linear regression analysis with independent variable cost efficiency and the dependent variable levels of health cooperative. Based on the research it was found that the level of efficiency by 6 proxies KSP and USP Cooperative on average have sufficient predicates efficient. However, the results also found 2 of 6 proxies affect cost efficiency and 4 proxies do not affect the level of health cooperatives. Then, the results of the paper concluded that the cost efficiency 4 proxies has no the influence because the paper sample indicated divergence conducted by KSP and USP Cooperative, these statements are based on the data obtained and the analysis of the health assessment score of each ratio. Therefore, 4 proxies is not significant influence partially.

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

scholarly journals PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG)

2019 ◽  
Vol 14 (1) ◽  
pp. 151-169
Author(s):  
Rikah Rikah
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Cluster Sampling ◽  
Firm Age ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Education Business

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

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